Financial Reporting Alert 13-3, Financial reporting considerations related to pension and other postretirement benefits

Published on: 27 Nov 2013

This publication, which updates Financial Reporting Alert 12-6, highlights accounting considerations related to the calculations and disclosures entities provide under U.S. GAAP in connection with their defined benefit pension and other postretirement benefit plans. This update includes a discussion of private health care exchanges.


  • Health Care Reform
    • Affordable Care Act and Health Care and Education Reconciliation Act of 2010
    • Employee Group Waiver Plans
    • Private Health Care Exchanges
  • Underlying Assumptions
  • Discount Rate
    • Discount Rate Selection Method
    • Hypothetical Bond Portfolios — Bond Pricing
    • Hypothetical Bond Portfolios — Bond Selection
    • Hypothetical Bond Portfolios — Use of Collateralized Bonds
    • Use of a Yield Curve Developed by a Third Party in Selecting a Discount Rate
    • Use of Indices in Selecting a Discount Rate
    • Other Postretirement Benefit Plans — Discount Rate and Health Care Cost Trend Rate
  • Expected Long-Term Rate of Return
  • Mortality Assumption
  • Net Periodic Benefit Cost
    • Changes to Accounting Policies for Gains and Losses and Market-Related Value of Plan Assets
  • Measurement Date for Plan Assets and Benefit Obligations
    • Measurement of Plan Assets
    • Measurement of Benefit Obligations
  • Curtailments
  • Settlements
  • Plan Sponsor Disclosures
    • Fair Value Measurement Disclosures
    • Entities With Foreign Plans

The full text of this Financial Reporting Alert can be downloaded via the link below.


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